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NY L86111

August 8, 2005

CLA-2-48:RR:NC:SP:234 L86111


TARIFF NO.: 4823.90.6600

Mr. Don M. Obert
Follick & Bessich
33 Walt Whitman Road, Suite 310
Huntington Station, NY 11746

RE: The tariff classification of a decorative “door curtain,” of paper, plastic and other materials, from China.

Dear Mr. Obert:

In your letter dated July 11, 2005, you requested a tariff classification ruling on behalf of Ellery Homestyles, Inc.

A sample identified as a “Poker Panel” was submitted for our examination and is being returned to you as requested. The product is described as a decorative door curtain meant to hang in the doorway of a home game room in order to convey a poker card-game theme. It consists of five vertical strands that dangle from a “fabric rail” that can be mounted on a curtain rod (not included). Each strand is made up of several oversized (4½” x 7”) paper playing cards and 1¾”-diameter plastic casino chips attached to one another by steel-wire rings. The paper cards appear to be coated or covered with very thin, clear plastic film. Overall, the curtain measures approximately 3 feet in width by 7 feet in height.

For tariff classification purposes, the “Poker Panel” will be regarded as a “composite good” whose essential character is imparted by the oversized paper playing cards. The cards contribute most of the article’s surface area, predominating in terms of visual impact and conveying the card-game theme. (You note that the total surface area of one playing card is five times greater than that of all of the casino chips on a single strand.)

The applicable subheading for the “Poker Panel” will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be Free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037.


Robert B. Swierupski

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